Title :
Modeling and error analysis of Time-Driven Activity-Based Costing
Author :
Wu, Xiao-Dan ; Wang, Yun-feng ; Yue, Dian-min ; Sun, Zong-jia
Author_Institution :
Sch. of Manage., Hebei Univ. of Technol., Tianjin, China
Abstract :
According to the fundamental principles of Time-Driven Activity-Based Costing, this paper sets up a mathematical model to solve problems on the cost of cost objects and analyzes errors occurred during the implementation process of TDABC. By taking a case, it demonstrates the applications of this model and the effects on cost account by errors. The emphasis is laid on the demonstration of data source in the model´s applications.
Keywords :
accounting; costing; mathematical analysis; TDABC; error analysis; mathematical model; time-driven activity-based costing; Computers; Costing; Debugging; Maintenance engineering; Measurement errors; Measurement uncertainty; Production; TDABC; aggregation error; measurement error; specification error;
Conference_Titel :
Industrial Engineering and Engineering Management (IE&EM), 2011 IEEE 18Th International Conference on
Conference_Location :
Changchun
Print_ISBN :
978-1-61284-446-6
DOI :
10.1109/ICIEEM.2011.6035185
